2020 (4) TMI 112

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..... AR For the Respondent : Shri. Kumar Padmapani Bora, DR ORDER PER G MANJUNATHA: AM The assessee has filed these two miscellaneous applications u/s 254(2) of the I.T.Act, 1961 against the order of the Tribunal, dated 28/06/2019 in ITA No's.3434 & 3435/Mum/2016 for AY's 2009-10 and 2010-11. 2. The assessee has narrated facts and mistakes stated to be apparent on record in order of the Tribunal f .....

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..... he absence of personal appearance on various grounds and even ground of lime barred assessment underground D(2) has remained undecided. 5. It is respectfully submitted & prayed that the said order may be recalled providing the assesee an opportunity of being heard so as to enable the assesse to participate in the proceedings. 3. We have heard both the parties and perused the miscellaneous appli .....

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..... ut a case of reasonable cause for not attending the hearing. In this case, the assessee has failed out make out a case of reasonable cause, which can be considered to recall order. Therefore, we are of the considered view that there is no merit in miscellaneous applications filed by the assessee, which can be rectified u/s 254(2) of the I.T.Act, 1961. Hence, the miscellaneous applications filed b .....

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